EMPLOYMENT DIV. v. WESTERN GRAPHICS CORP.

TR-84-3; A33661.

710 P.2d 788 (1985)

76 Or.App. 608

IN THE MATTER OF THE TAX RATE ASSESSMENT OF WESTERN GRAPHICS CORPORATION. EMPLOYMENT DIVISION, Department of Human Resources, Raymond P. Thorne, Assistant Director for Employment, Petitioner, v. WESTERN GRAPHICS CORPORATION, Respondent.

Court of Appeals of Oregon.

Decided December 4, 1985.


Attorney(s) appearing for the Case

Jeff Bennett, Asst. Atty. Gen., Salem, argued the cause for petitioner. With him on brief were Dave Frohnmayer, Atty. Gen., and James E. Mountain, Jr., Sol. Gen., Salem.

Kathy A. Peck, Salem, argued the cause for respondent. With her on brief was Williams & Zografos, P.C., Salem.

Before BUTTLER, P.J., and WARDEN and VAN HOOMISSEN, JJ.


BUTTLER, Presiding Judge.

In this unemployment insurance tax case, the Employment Division seeks review of the referee's decision which held that the Division was equitably estopped from assessing a tax against Western Graphics (employer) in excess of 4 percent of its taxable payroll. We affirm.

In 1982, the Oregon Legislature enacted the Shared Work Plans Law, Or. Laws 1982 (Special Session), ch. 2. That program provided employers with an alternative to employe...

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